2006 (7) TMI 720

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.... for the Appellant. Shri Pramod Kumar, Authorised Representative, for the Respondent. ORDER Heard both sides. 2. At the stage of hearing stay application, it is felt desirable to dispose of the appeal itself; since the point involved in both of them is one in the same. 3. The Commissioner of Central Excise and Customs, Nashik under the provisions of sub-section (1) of Section 84 of ....

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.... the penalty amount as stated supra in the impugned order, which is assailed before the Tribunal by the assessee. 5. This Tribunal had to consider the similar issue in its order No. A/330 to 332/III/SMC/WZB/06 dated 6-2-2006 [2006 (3) S.T.R. 509] and some other cases. In all these cases, the revision order passed by the Commissioner of Central Excise and Customs, Nashik was set aside holding....